Impact of corporate governance mechanisms on non-audit service purchases.
This paper examines the relationship between board and audit committee characteristics and non-audit service (NAS) purchases. Our findings suggest that the presence of audit committee, its diligence and expertise have significant impact on NAS purchases. However, other audit committee characteristic...
| Main Authors: | , , |
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| Other Authors: | |
| Format: | Final Year Project (FYP) |
| Published: |
2008
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| Subjects: | |
| Online Access: | http://hdl.handle.net/10356/8630 |
| Summary: | This paper examines the relationship between board and audit committee characteristics and non-audit service (NAS) purchases. Our findings suggest that the presence of audit committee, its diligence and expertise have significant impact on NAS purchases. However, other audit committee characteristics and board independence had no significant influence on NAS purchases. |
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